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Sec. 1.404(e)-1 Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404(e) and (f). [Reserved]

[T.D. 6673, 28 FR 10145, Sept. 17, 1963; as amended by T.D. 7636, 44 FR 47056, Aug. 10, 1979. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]

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